REGISTERED NUMBER: 05986230 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CONCEPT EIGHT ARCHITECTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Chowdhury

Mrs M Chowdhury

SECRETARY:

Mr M Chowdhury

REGISTERED OFFICE:

ESC House

South Road

Weybridge

Surrey

KT13 9DZ

REGISTERED NUMBER:

05986230 (England and Wales)

ACCOUNTANTS:

EV Accountants Limited

Chartered Accountants

Unit 201, Second Floor

Metroline House

118-122 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Tangible assets

4

6,857

10,203

CURRENT ASSETS

Debtors

5

170,533

339,323

CREDITORS

Amounts falling due within one year

6

305,965

311,128

NET CURRENT (LIABILITIES)/ASSETS

(135,432

)

28,195

TOTAL ASSETS LESS CURRENT LIABILITIES

(128,575

)

38,398

CREDITORS

Amounts falling due after more than one year

7

4,167

14,167

NET (LIABILITIES)/ASSETS

(132,742

)

24,231

CAPITAL AND RESERVES

Called up share capital

8

20

20

Retained earnings

(132,762

)

24,211

SHAREHOLDERS' FUNDS

(132,742

)

24,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

Mr M Chowdhury - Director

1.	STATUTORY INFORMATION

Concept Eight Architects Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no significant judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies which will have a significant effect on the amounts recognised in the financial statements. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year in respect of architectural services provided to clients for project related work. Turnover is recognised where there is certainty of the receipt of an invoice value.

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - Over 4 years

Equipment - Over 4 years

Financial instruments

The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issue' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognized amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year not amortised.

Clarification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at a amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going concern basis after taking into account the accumulated losses to date and the excess of liabilities over assets at the balance sheet date, as we believe that adequate cash resources will be available to cover the company's requirements for working capital and capital expenditure for at least the next twelve months. In this regard we confirm that the required financial support will continue to be provided by the directors. We are not aware of any other factors which could put into jeopardy the company's going concern status during or beyond this period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

31,369

Additions

2,350

At 31 October 2025

33,719

DEPRECIATION

At 1 November 2024

21,166

Charge for year

5,696

At 31 October 2025

26,862

NET BOOK VALUE

At 31 October 2025

6,857

At 31 October 2024

10,203

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,781

40,534

Other debtors

138,752

298,789

170,533

339,323

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,895

31,353

Trade creditors

8,681

20,653

Taxation and social security

193,708

200,201

Other creditors

74,681

58,921

305,965

311,128

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

4,167

14,167

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary Shares

£1

20

20

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company had advanced £75,715 (2024: £131,889) during the year ended 31 October 2025 to M Chowdhury, the director, as a loan at an interest rate of 2.25% per annum. The balance was fully repaid within 9 months after the year end date.

10.	RELATED PARTY DISCLOSURES

Included within Other creditors due within one year is an amount of £72,634 (2024 - £4,801) owed to Concept Eight Design Limited, a company in which a director has an interest.

Included within Other debtors due within one year is an amount of £19,775 (2024 - £51,795 creditor) owed by Evolve Projects Residential Limited, a company in which a director has an interest.

No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102, Section 1A.

11.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of the directors during the current year and prior year, by virtue of their shareholdings in the company.